Learn the tax implications for each type of sale. In a stock sale, the buyer acquires equity from the target company's shareholders.Unlike an asset sale, a taxable stock sale does not result in the recognition of taxable income or loss at the corporate level. While an asset sale outshines a stock sale in company structure support, it loses a fair amount of points when it comes to tax implications. Asset Sale lets buyers choose specific assets and liabilities; Stock Sale doesn't. While stock sales occur between the shareholder (the business owner) and the buyer, asset sales occur between the company itself and the buyer. Generally, a stock sale is better for the seller and an asset sale is better for the buyer. A shareholder's sale of personal goodwill creates significant income tax benefits for the shareholder of the target corporation.